The tariff classification of a plastic lawn border from Canada.

N326584 June 27, 2022 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985 Mr. Gabriel Desy La Coupe Cleencut, Inc. 264 Avenue de l’Etang Mascouche, QC J7K0H3 Canada RE: The tariff classification of a plastic lawn border from Canada. Dear Mr. Desy: In your letter dated June 9, 2022, you requested a tariff classification ruling. Images and product literature were submitted in lieu of samples. The submitted request consists of two products for consideration, both made wholly of plastic. From the provided documentation, they will be available in the colors of black, white, or brown. The first item is a lawn border kit. It is intended to be installed under a chain-link fence to prevent grass from growing at the base and making lawn care around the fence easier. Each kit contains “Unit A” and “Unit B” pieces, which fit together to form the border. The sets are sold in three different bundles depending on the quantity needed according to the number of sections requiring to be covered by this product. “Type 2” provides for two fence sections, “Type 5” for five fence sections, and “Type 10” for 10 fence sections. Each section is about 10 feet long and approximately eight inches wide. The second article for review is described as end caps. They provide an aesthetic finish to the above borders at gate openings. They will be sold in a pack of two caps. As both the lawn borders and end caps would both be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division